Brief Exercise $6-20($Algo$)$ Payments by the seller to the customer $[$LO$6-6]$

Lewis Company sold merchandise to AdCo for $$45,000$ and received $$45,000$ for that sale one month later. One week prior to

receiving payment from AdCo, Lewis made a $$9,000$ payment to AdCo for advertising services that have a fair value of $$7,000.$

After accounting for any necessary adjustments, how much revenue should Lewis Company record for the merchandise sold to AdCo?

Net revenue